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7b+43=b+61
We move all terms to the left:
7b+43-(b+61)=0
We get rid of parentheses
7b-b-61+43=0
We add all the numbers together, and all the variables
6b-18=0
We move all terms containing b to the left, all other terms to the right
6b=18
b=18/6
b=3
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